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IFRS 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by MikeLittle.
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  • March 13, 2012 at 8:39 pm #51844
    godsaves
    Member
    • Topics: 2
    • Replies: 4
    • ☆

    Hello,
    I am sitting P2 int. for the June 2012 exams. My questions are:
    1. what is the difference between share option calculation and share appreciation rights calculation..
    Thank you.
    Maxwell.

    March 14, 2012 at 9:59 am #95464
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23309
    • ☆☆☆☆☆

    Is this not simply the fact that share options involve the beneficiary becoming entitled to acquire shares ( if they increase in value ) whereas, for a share-appreciation situation, the beneficiary WILL receive cash, the amount of which is determined by the value of the company’s shares at some point in the future

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